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 The second assignment requires the participants to document the results and describe
the learning process. This assignment includes (1) describing the objectives, strategies,
and metrics they decided to use in the simulation, (2) e

ocumenting the
decisions made and the metric measures after the decision for each quarter.
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reproduced on-line at www.simonsays.com.
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o Strategic Cost Management: The New
Tool for Competitive Advantage
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Footprint-shrinking ideas on
the drawing board
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Describe the objectives, strategies, and metrics you used on your most successful simulation
run.

Document your decisions for each period during at least one simulation. Include your metrics
and their resulting measures after each decision. Don’t be concerned if your simulation crashed
prior to the 16th quarter. The documentation and the results are the learning process we want to
document.
If you crashed before the 16th quarter, describe why you believe you failed
If you successfully ran the company through the 16th quarter, describe what might you do again
to improve your performance.

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Balancing the Corporate Scorecard 2.0, High Performance Systems, Inc. and Harvard Business School
Publishing, 1999.

Blocher, E., Kung, C., and Lin, T., Cost Management: A Strategic Emphasis, Irwin McGraw-Hill

Cooper, R., When Lean Enterprises Collide (Harvard Business School: Boston, MA, 1995).

Facilitator’s Guide for Balancing the Corporate Scorecard 2.0, High Performance Systems, Inc. and
Harvard Business School Publishing, 1999.

Kaplan, R., and Atkinson, A, Advanced Management Accounting, 3rd ed., 1998, Prentice Hall.

Hansen, R, and M. M. Mowen, Cost Management: Accounting and Control, Cincinnati, OH:
Southwestern, 2000.

Hergert, M. and D. Morris, Accounting Data for Value Chain Analysis, Strategic Management Journal
(V. 10, 1989), pp. 175-188.

Horngren, C., Foster, G., and Datar, S., Prentice Hall, 2000, Cost Accounting: A Managerial Emphasis.

Horngren, C., Sundem, G., and Strattaon, W., Introduction to Management Accounting, Prentice Hall, 1999.

Maher, M., Cost Accounting, Creating a Value for Management, McGraw-Hill Higher Education, 1997.

Morse, W. Davis, J., and Hartgraves, A., Management Accounting: A strategic Approach, 2 ed., 2000,
South-Western College Publishing.

Partridge, M., and L. Perren, Cost Analysis of the Value Chain: Another Role for Strategic Management
Accounting, Management Accounting (UK) (July/August 1994), pp. 22-26.

Porter, M. E., New

York. 1998; chapter 1 reproduced at www.simonsays.com

Shank, J. K., and V. Govindarajan, Strategic Cost Management: The New Tool for Competitive
Advantage (New York: The Free Press, 1993).

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